Section 109(1) in The Gujarat Co-Operative Societies Act, 1961
(1)The committee, or any member, of the society ordered to be wound up, may within two months from the date of the communication to the society of the order made under Section 107 appeal, if the order is made by the Registrar, Additional Registrar or Joint Registrar to the State Government, or if the order is made by any other person on whom the powers of the Registrar are conferred, to the Registrar;Provided that no appeal shall lie against an order issued under sub-clauses (i), (ii) or (iii) of clause (c) of sub-section (1) of Section 107 :Provided further that, no appeal shall lie against an order passed by the Registrar on appeal.